ACCT 514 - Administrative Law for Accountants

Credits: 3

In this course, students will examine the principles of administrative law and how they apply in the public sector accountant’s role. Delegation to administrative agencies, agency decision-making, and judicial review of agency action will be explored. Emphasis will be placed on common administrative regulation sources such as GASB (Governmental Accounting Standards Board), FASB (Financial Accounting Standards Board), and the OMB (Office of Management and Budget.) Admission to the EOU graduate school and admitted into the MS Accounting program is required.